SOI Tax Stats - Corporation Papers and Publications


The following is a list of papers pertaining to corporations tax statistics that were written by members of the Statistics of Income Division of IRS and others and presented at the American Statistical Association and the IRS Research Conferences.

All tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

All papers are available as PDF files. A free Adobe® reader is available for download, if needed.

American Statistical Association Conference


Title: "Assessing Industry Codes on the IRS Business Master File."PDF
Author: Paul B. McMahon, Statistics of Income, IRS.
Abstract: An early process in the development of any business survey is the construction of a sampling frame, and a list of establishments is usually the preferred frame. The most favored sources for such a frame are records systems with lots of auxiliary information, which permit stratification, probability proportional to size sampling, calibration estimation, and other options. The Internal Revenue Service's Business Master File System is one such source.

Title: "Editor Judgement Effect: Modeling a Key Component of Nonsampling Error in Admistrative Data."PDF
Author: Kimberly Henry, Yahia Ahmed, and Ellen Legel, Statistics of Income, IRS. January 2005.
Abstract:  This paper is a first attempt to model a key component of nonsampling error in administrative data, particularly tax data.  It examines the simplest corporate tax returns to quantify the effect of SOI editor judgment error on data quality.


Title: "Proxies in Administrative Records Surveys."PDF
Author: Paul B. McMahon; Statistics of Income, IRS.
Abstract:  This paper will discuss the need for using proxies in administrative record surveys and will briefly describe the IRS's processing and the needs of its' sponsors.  It will also examine the impact of the proxies on the three largest and longest running annual surveys in the Statistics of Income series, the Corporation Income Tax Returns, Individual Income Tax Returns, and Partnership Returns of Income.


Title: Statistical Information from Administrative Records in the Federal Tax SystemPDF.
Author: Tom Petska; Statistics of Income, IRS. August 2003.
Abstract:  This paper includes a history and operational overview of the SOI function, highlights of differences between IRS Master File compliance data and the statistical information in SOI studies,  several case studies in which true administrative data, without benefit of supplemental statistical processing, were the primary source of information for research purposes, and some conclusions about the usefulness of administrative data.


Title: "Occupation and Industry Data from Tax Year 1993 Individual Tax Returns."PDF
Author: Peter Sailer and Terry Nuriddin; Statistics of Income, IRS. April 2000.
(EXE File Includes PDF and XLS.) 
Abstract:  For Tax Year 1993, the Statistics of Income Division (SOI) created a more elaborate database of individual income tax data than ever before. This paper describes how the occupation and industry coding of this database was accomplished. It also includes comparisons of results ts to statistics on employment available from the Bureau of Labor Statistics

Title: "The Feasibility of State Corporation Data."PDF
Author: Brian Francis; Statistics of Income, IRS. March 2000.
Abstract:  The Internal Revenue Service’s (IRS) Statistics of Income Division (SOI) has not produced State-level corporate financial statistics since 1962.  The author speculates that if a strong relationship exists between gross receipts reported on tax returns and employment levels by State, then meaningful corporate statistics can be produced at the State level. This paper tests this theory by matching receipts and employment by State and industry and computing correlation coefficients.


Title: "Taxes and Business Organizational Choice: Deja Vu All Over Again?"PDF 
Author: Tom Petska; Statistics of Income, IRS. March 1998.
Abstract:  This paper examines business aggregate time series data, in light of the substantial changes to the Internal Revenue Code, which have affected incentives of shifting from one organizational form to another. Data from the major  Statistics of Income (SOI) business programs are compiled and examined from 1985 through 1994, the most recent year for which complete data are available.


Title: "Turning Administrative Systems Into Information Systems." (.txt)
Author: Fritz Scheuren and Tom Petska; Statistics of Income, IRS. November 1992.
(ASCII Text.) 
Abstract:  This article is an overview of the tax and economic statistics operations conducted at the U.S. Internal Revenue Service under the Statistics of Income (SOI) program. In addition to providing a brief glimpse of the operations and uses of SOI information, the article describes how the program is attempting to  modernize itself to better meet the needs of its many customers within the U.S. Treasury Department, Congress, and the public at large.

IRS Research Conferences


Title: "The Tax Compliance Burden of Small Businesses -- A Profile of 50 Businesses."PDF 
Author: Donald Deluca, Arnold Greenland, Sean Hennessy, Audrey Kindlon, and Michael Stavrianos, IBM.


Title: "Challenges in Developing a Small Business Taxpayer Burden Model."PDF    
Author: Don Deluca, Arnold Greenland, Audrey Kindlon, and Michael Stavrianos, IBM.


Title: "Trends in Book-Tax Income and Balance Sheet Differences."PDF  
Author: Lillian Mills*, Kaye Newberry**, and William B. Trautman***; *Assistant Professor, University of Arizona, **Associate Professor, University of Arizona, and *** IRS Large and Mid-Sized Business Division